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Guide · preparation

MTAR internal preparation checklist

A working checklist for getting your own records in order before and after registering. It organises your evidence; it is not an HMRC form and does not submit anything.

Checklist

  1. Confirm scope. Decide whether your legal entity is in scope and which registration window applies. See who needs to register.
  2. Identify the entity. Record the legal entity name and your registration reference once you have one.
  3. AML supervision. File current evidence with an owner and a review date. See AML evidence.
  4. List your officers. Count them: five or fewer, or six or more.
  5. Record relevance decisions. For six or more officers, note who makes strategic or management decisions, and the rationale. See relevance decisions.
  6. Check the business conditions. Tax returns, payments, sanctions, convictions and insolvency status against HMRC’s list, recording who checked and when.
  7. Assign owners and review dates. Every item needs a person and a date you set yourself.
  8. Log changes. Appointments, departures and role changes should trigger a fresh review.
  9. Run an internal sign-off. See internal assurance.

Keep personal tax details, convictions and credentials out of the register; personal suitability stays with HMRC.

Based on HMRC guidance checked 9 October 2026. See sources and scope. Not tax or legal advice.

Prepare your practice record

Your practice makes the judgement. The register keeps the reasoning and evidence together.

Create an account → Trust & evidence handling